Montana Statutes
§ 15-30-2607 — Application For Revision -- Appeal
15-30-2607 . Application for revision -- appeal. An application for revision may be filed with the department by a taxpayer within 3 years from the last day prescribed for filing the return as provided in 15-30-2605 (3), regardless of whether the return was filed on or after the last day prescribed for filing. If the department has revised a return pursuant to 15-30-2605 (3), the taxpayer may revise the same return until the liability for that tax year is finally determined. If the taxpayer is not satisfied with the action taken by the department, the taxpayer may appeal to the Montana tax appeal board.
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Legislative History
En. Sec. 22, Ch. 181, L. 1933; re-en. Sec. 2295.22, R.C.M. 1935; amd. Sec. 1, Ch. 58, L. 1955; amd. Sec. 2, Ch. 201, L. 1963; amd. Sec. 102, Ch. 405, L. 1973; amd. Sec. 174, Ch. 516, L. 1973; R.C.M. 1947, 84-4922; amd. Sec. 2, Ch. 520, L. 1993; Sec. 15-30-147, MCA 2007; redes. 15-30-2607 by Sec. 1, Ch. 147, L. 2009; amd. Sec. 11, Ch. 308, L. 2015; amd. Sec. 39, Ch. 142, L. 2021.
Nearby Sections
15
§ 15-30-101
Renumbered 15-30-2101§ 15-30-102
Renumbered 15-30-2102§ 15-30-103
Renumbered 15-30-2103§ 15-30-104
Repealed§ 15-30-105
Renumbered 15-30-2104§ 15-30-106
Renumbered 15-30-2105§ 15-30-107
Renumbered 15-30-2118§ 15-30-108
Terminated§ 15-30-109
Reserved§ 15-30-110
Repealed§ 15-30-1101
Renumbered 15-30-3301§ 15-30-1102
Renumbered 15-30-3302§ 15-30-1103
Through 15-30-1110 Reserved§ 15-30-111
Renumbered 15-30-2110§ 15-30-1111
Renumbered 15-30-3311